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of <h1>Central Government notifies entity under section 10(23C)(v) of Income-tax Act for specified assessment years with conditions.</h1> The Central Government, under section 10(23C)(v) of the Income-tax Act, 1961, notifies an entity in Kancheepuram, Tamil Nadu, for the assessment years 1996-97 to 1998-99. The notification stipulates that the entity must use its income solely for its established objectives and may only invest or deposit funds in specified forms or modes, excluding voluntary contributions in the form of jewellery or furniture. Additionally, any income from business activities must be incidental to its objectives, with separate accounts maintained for such business.
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